عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Information is the vital resource for each company that managers and shareholders use it for making their decisions. Tax avoidance is one of the most important decisions based on internal information and on the other hand, it has negative effect on the information disclosure to shareholders. In this study, the effect of internal information quality and disclosure quality on tax avoidance and risk of tax avoidance strategies of firms listed in the Tehran Stock Exchange is examined. To test this relations, the data of 967 year-company, include 169 companies during 1386-1392 are gathered. To analyze the data and hypothesis test, the multivariate linear regression and Pearson correlation coefficient are employed. The results show that high quality information allows firms to achieve more tax avoidance. And its positive effect is higher on the companies that are associated with greater uncertainty. High quality information does not reduce the risk of tax avoidance strategies while higher disclosure quality decrease tax avoidance.